BAB V PENUTUP. dapat ditarik kesimpulan sebagai berikut: maka nilai pertumbuhan laba juga semakin tinggi.

Transkripsi

1 BAB V PENUTUP 5.1 KESIMPULAN Berdasarkan hasil analisa dan pembahasan yang telah dilakukan,maka dapat ditarik kesimpulan sebagai berikut: Hipotesis penelitian menyatakan rasio keuangan CAMELS berpengaruh terhadap pertumbuhan laba, namun tidak semua rasio keuangan CAMELS berpengaruh secara signifikan mempengaruhi pertumbuhan laba, hanya variabel PPAP yang mempengaruhi pertumbuhan laba secara signifikan. Rasio PPAP merupakan rasio yang mewakili kualitas aset dan berpengaruh positif terhadap pertumbuhan laba yang dapat diartikan semakin tinggi rasio PPAP maka nilai pertumbuhan laba juga semakin tinggi. Maka disimpulkan dari seluruh variabel yang digunakan dalam penelitian ini hanya aspek assets quality yang diwakili rasio PPAP yang berpengaruh terhadap pertumbuhan laba bank swasta nasional tahun Semakin banyak dana yang dialokasikan sebuah bank pada asset produktifnya maka semakin banyak pendapatan bunga yang akan diterima suatu bank sehingga laba yang dimiliki bank pasti akan meningkat. Peningkatan kualitas aset ini akan membantu investor dan nasabah dalam meningkatkan kepercayaaan mereka terhadap bank, sehingga semakin banyak dana yang terkumpul dan menyebabkan pertumbuhan laba yang dimiliki oleh bank juga semakin baik. 78

2 KETERBATASAN PENELITIAN Peneliti menyadari banyak kelemahan dalam penelitian ini, salah satunya adalah keterbatasan dalam sampel, karena peneliti tidak membedakan bank devisa dan non devisa sehingga ada keterbatasan data nilai Posisi Devisa Neto untuk bank non devisa yaitu Bank Victoria International,Tbk. (BVIC). 5.3 SARAN Berdasarkan kesimpulan diatas, beberapa saran yang dapat dipertimbangkan adalah sebagai berikut: a. Investor dan nasabah bank diharapkan lebih dapat memperhatikan faktor PPAP dari bank karena faktor tersebut berpengaruh terhadap pertumbuhan laba yang dimiliki oleh bank b. Manajemen bank diharapkan lebih memperhatikan PPAP karena faktor itu berpengaruh terhadap pertumbuhan laba. c. Peneliti selanjutnya disarankan membedakan sampel yaitu bank devisa dan bank non devisa.

3 DAFTAR PUSTAKA Buku: Bank Indonesia Laporan perekonomian Indonesia 2007.Bank Indonesia. Jakarta. Bastian,Indra dan Suhardjono, Akuntansi Perbankan Buku 1. Salemba. Jakarta..Akuntansi Perbankan Buku 2. Salemba. Jakarta. Ghozali,Imam Aplikasi Analisis Multivariate dengan program SPSS. BP UNDIP. Semarang. Gujarati, Damodar N Basic Econometrics. Fourth edition. Mc Graw Hill. Jusuf, Haryono Dasar Dasar Akuntansi Jilid I. Sekolah Tinggi Ilmu Ekonomi YKPN. Yogyakarta Ikatan Akuntan Indonesia Standart Akuntansi Keuangan. Salemba Empat. Jakarta. Kasmir Manajemen Perbankan. Raja Grafindo Persada. Jakarta. Kuncoro, Mudrajad dan Suhardjono Manajemen Perbankan Teori dan Aplikasi Edisi Kedua. BPFE-Yogyakarta. Yogyakarta. Muljono, Teguh Analisa Laporan Keuangan Untuk Perbankan. Djambatan. Yogyakarta. Munawir Analisa Laporan Keuangan. Yogyakarta. Liberty Yogyakarta. Prastisto, Arif Statistik Menjadi Mudah dengan SPSS 17. PT. ELEX Media Komputindo. Jakarta. Priyatno,Dewi Mandiri Belajar SPSS (Statistical Product and Service Solution) Untuk Analisis data dan Uji Statistik. MediaKom. Yogyakarta. Santosa, Purbayu Budi dan Ashari Analisis Statistic dengan Microsoft Excel dan SPSS. Penerbit Andi. Yogyakarta 80

4 81 Statistik Lembaga Keuangan Statistik Lembaga Keuangan Badan Pusat Statistik. Jakarta. Taswan Manajemen Perbankan Konsep,Teknik dan Aplikasi Edisi 2.UPP STIM-Yogyakarta. Yogyakarta. Triandaru, Sigit dan Totok Budisantoso Bank dan Lembaga Keuangan Lain Edisi 2. Salemba Empat. Jakarta. Trihendradi Langkah Mudah Melakukan Analisis Statistik Menggunakan SPSS 17. Andi Offset. Yogyakarta. Wijarjono, Agus Analisis Statistika Multivariat Terapan. Sekolah tinggi Ilmu Manajemen YKPN. Yogyakarta. Jurnal: Abiwodo,Ubud Salim dan Bambang Swasto Pengaruh Modal, Kualitas Aktiva Produktif, Rentabilitas, dan Likuiditas terhadap Rasio Laba Bersih Industri Perbankan yang Go Public di Indonesia. Jurnal Aplikasi Manajemen Volume 2,No.2 Jurusan Manajemen FE Universitas Brawijaya. Luciana Spica dan Winny Herdiningtyas. November Analisis Rasio CAMEL Terhadap Prediksi Kondisi Bermasalah Pada Lembaga Perbankan Periode Jurnal Akuntansi dan Keuangan, Vol 7, No. 2 Hal Rindy Nurhafita dan Dharma Tintri Effect on the Quality of Earnings Ratio CAMEL. Jurnal Gunadarma. Titik Aryanti dan Shirin Balalif Analisis Faktor Yang Mempengaruhi Tingkat Kesehatan Bank Dengan Regresi Logit. Journal the Winner,Vol.8 No.2,September 2007, hal Wilopo Prediksi Kebangkrutan Bank. Jurnal Riset Akuntansi Indonesia, Vol.4, No.2, hal

5 82 Zainuddin dan Jogiyanto Manfaat Rasio Keuangan Dalam Memprediksi Laba : Suatu Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Jakarta. Jurnal Riset Akutansi Indonesia.Vol.2no.3, Januari 1999, hal Website: Arsitektur Perbankan Indonesia. Perbankan+Indonesia/ (diakses Tanggal 13 Juni 2011) Haymans, Adler. Aspek Filosofis arsitektur Perbankan Indonesia. %20Perbankan%20Indonesia.pdf (diakses Tanggal 13 Juni 2011) Konsultan Statistik. Uji Asumsi Klasik. (diakses Tanggal 2 September 2011) Lampiran IV Peraturan Menteri Keuangan Nomor: 140/PMK.010/2009 tentang Pembinaan dan Pengawasan Lembaga Pembiayaan Ekspor Indonesia. K_no_140.pdf (diakses tanggal 6 Juli 2010) Laporan Keuangan. (diakses Tanggal 20 Juni 2011). Nesti Hapsari Pengaruh Tingkat Kesehatan Bank Terhadap Pertumbuhan Laba Masa Mendatang Pada Perusahaan Sektor Perbankan Yang Terdaftar di Bursa Efek Jakarta. (diakses Tanggal 11 Oktober 2011) Peraturan Bank Indonesia Nomor 6/10/PBI/2004 Tanggal 12 April (diakses Tanggal 23 Juni 2011).

6 83 Surat Edaran Bank Indonesia No.6/ 23/ DPNP Tanggal 31 Mei /utama/peraturan/se-6-23-dpnp.pdf. (diakses Tanggal 23 Juni 2011) Surat Edaran Bank Indonesia No.6/ 18/ DPNP Tanggal 15 Juli utama/peraturan/se dpnp.pdf. (diakses Tanggal 23 Juni 2011). Peraturan Bank Indonesia No.5/13/PBI/2003 tanggal 17 Juli 2003, sebagaimana telah diubah dengan PBI No.6/20/PBI/2004 tanggal 15 Juli donlyres/89ec7ce af0e- 12CE2C61B8F3/20313/pbi_ pdf. (diakses tanggal 23 Juni 2011)

7 84 LAMPIRAN 1 PEMILIHAN SAMPEL PENELITIAN KRITERIA Kriteria 1: Bank Swasta Nasional yang Terdaftar di BEI dari tahun Kriteria 2: Laporan keuangan yang tidak selalu dipublikasi dari tahun Kriteria 3: Bank yang melakukan merger atau akuisisi maupun bank yang diakuisisi atau dimerger pada tahun Kriteria 4: Bank yang melakukan company action pada tahun LAPORAN KEUANGAN BANK KODE NAMA BANK SAMPEL 1 AGRO Bank Agroniaga Tbk X 2 BABP Bank ICB Bumiputera Tbk A X 3 BBCA Bank Central Asia Tbk S1 4 BDMN Bank Danamon Indonesia Tbk S2 5 BKSW Bank Kesawan Tbk S3 6 BNGA Bank CIMB Niaga Tbk Tbk M X 7 BNII Bank Internasional Indonesia Tbk S4 8 BNLI Bank Permata Tbk S5 9 BSWD Bank Swadesi Tbk S6 10 INPC Bank Artha Graha Internasional Tbk M X 11 MAYA Bank Mayapada Internasional Tbk S7 12 MEGA Bank Mega Tbk S8 13 NISP Bank OCBC NISP Tbk Tbk M X 14 PNBN Bank Pan Indonesia Tbk S9 15 BEKS Bank Pundi Indonesia Tbk C X 16 BVIC Bank Victoria International Tbk S10 17 BBLD Buana Finance Tbk M X Ket: = memiliki laporan keuangan A = melakukan akuisisi atau diakuisisi M = melakukan merger atau di merger C = melakukan company action X = bukan sampel S1-S10 = sampel penelitian

8 85 LAMPIRAN 2 DESKRIPTIF VARIABEL Descriptive Statistics N Minimum Maximum Mean Std. Deviation PERT_LB CAR PPAP E PDN ROA ROE BOPO LDR Valid N (listwise) 70

9 86 LAMPIRAN 3 RASIO CAR TAHUN BANK MODAL ATMR CAR 2004 BBCA 12,387,149 51,715, % BDMN 9,057,238 35,328, % BNLI 1,914,052 14,680, % BSWD 98,205,000, ,393,000, % MAYA 324,091,796 2,246,376, % MEGA 1,194,449 8,826, % PNBN 5,192,041 13,869, % BVIC 165,362, ,294, % BKSW 101,333,373, ,723,718, % BNII 17,698,198 35,812, % 2005 BBCA 14,189,217 65,902, % BDMN 10,765,321 47,465, % BNLI 2,405,075 24,031, % BSWD 107,222,000, ,616,000, % MAYA 388,174,864 2,726,556, % MEGA 1,375,015 12,352, % PNBN 5,445,546 18,595, % BVIC 189, , % BKSW 125,497,257, ,422,696, % BNII 23,161,037 50,347, % 2006 BBCA 16,697,018 73,559, % BDMN 10,977,208 53,284, % BNLI 3,642,129 27,800, % BSWD 113,216, ,435, % MAYA 422,281,930 3,056,570, % MEGA 2,012,068 12,792, % PNBN 7,486,710 25,400, % BVIC 30,290, ,356, % BKSW 134,747,868,662 1,430,139,605, % BNII 5,530,182 23,734, % 2007 BBCA 19,392,357 96,705, % BDMN 12,296,027 63,820, % BNLI 3,985,554 30,031, % BSWD 123,789, ,144, % MAYA 509,928,233 3,625,386, % MEGA 2,342,634 19,781, % PNBN 7,987,111 37,003, %

10 BVIC 88,717, ,494, % BKSW 145,871,752,210 1,407,867,272, % BNII 6,197,720 30,669, % 2008 BBCA 20,876, ,276, % BDMN 9,491,945 70,892, % BNLI 4,326,456 40,221, % BSWD 280,488, ,017, % MAYA 1,061,991,228 4,482,985, % MEGA 3,555,156 22,088, % PNBN 8,627,942 42,490, % BVIC 574,765,600 4,339,000, % BKSW 146,423,374,676 1,403,778,039, % BNII 7,111,329 36,580, % 2009 BBCA 22,832, ,967, % BDMN 11,519,240 63,558, % BNLI 5,387,711 44,289, % BSWD 291,833, ,938, % MAYA 1,084,801,513 5,601,749, % MEGA 3,877,307 21,387, % PNBN 10,071,715 46,215, % BVIC 581,969,836 1,144,385, % BKSW 171,863,571,518 1,386,932,758, % BNII 5,639,103 38,333, % 2010 BBCA 59,444, ,209, % BDMN 11,604,307 87,594, % BNLI 8,052,846 50,610, % BSWD 307,607,000 1,149,962, % MAYA 1,522,135,889 6,730,825, % MEGA 4,405,094 29,301, % PNBN 10,793,317 75,916, % BVIC 645,982,109 6,391,902, % BKSW 169,493,130,562 1,580,395,332, % BNII 7,140,575 72,215, % 87

11 88 TAHUN BANK LAMPIRAN 4 RASIO PPAP PPAP TELAH DIBENTUK PPAP WAJIB DIBENTUK % PPAP 2004 BBCA 13,661,869 7,588, % BDMN 27,838,768 12,469, % BNLI 13,785,696 7,501, % BSWD 186, , % MAYA 467, , % MEGA 1,173,608 1,173, % PNBN 16,492,968 6,278, % BVIC 480, , % BKSW 981, , % BNII 8,951,240 7,979, % 2005 BBCA 16,844,775 11,733, % BDMN 15,273,414 12,114, % BNLI 13,924,670 7,621, % BSWD 258, , % MAYA 490, , % MEGA 1,691,869 1,691, % PNBN 15,922,441 9,729, % BVIC 662, , % BKSW 643, , % BNII 5,873,937 4,814, % 2006 BBCA 21,118,027 15,137, % BDMN 16,181,686 14,948, % BNLI 12,172,171 9,104, % BSWD 74, , % MAYA 519, , % MEGA 1,926,288 1,925, % PNBN 17,148,995 12,435, % BVIC 662, , % BKSW 617, , % BNII 8,000,219 7,174, % 2007 BBCA 23,588,314 17,972, % BDMN 19,598,858 16,877, % BNLI 13,995,863 12,189, % BSWD 173,676 98, % MAYA 511, , % MEGA 1,926,288 1,925, %

12 PNBN 18,616,777 14,626, % BVIC 874, , % BKSW 732, , % BNII 8,046,150 7,096, % 2008 BBCA 27,718,374 23,097, % BDMN 22,418,505 19,143, % BNLI 15,799,634 13,499, % BSWD 198, , % MAYA 809, , % MEGA 3,147,439 3,199, % PNBN 13,854,634 10,875, % BVIC 936, , % BKSW 245, , % BNII 9,801,265 9,032, % 2009 BBCA 58,707,176 28,808, % BDMN 35,253,103 26,833, % BNLI 19,273,796 14,241, % BSWD 232, , % MAYA 1,038, , % MEGA 3,589,758 3,270, % PNBN 17,746,403 9,950, % BVIC 1,326, , % BKSW 162,006, ,480, % BNII 13,601,992 11,449, % 2010 BBCA % BDMN % BNLI % BSWD % MAYA % MEGA % PNBN % BVIC % BKSW % BNII % 89

13 90 LAMPIRAN 5 RASIO PDN TAHUN BANK TOTAL PDN MODAL PDN 2004 BBCA 135,347 12,387, % BDMN 93,423 9,057, % BNLI 97,030 1,914, % BSWD 11,442,589,000 98,205,000, % MAYA 3,352, ,091, % MEGA 5,394 1,194, % PNBN 246,119 5,192, % BVIC 165,362, % BKSW 814,934, ,333,373, % BNII 184,686 17,698, % 2005 BBCA 486,656 14,189, % BDMN 234,139 10,765, % BNLI 132,475 2,405, % BSWD 2,285,649, ,222,000, % MAYA 5,067, ,174, % MEGA 8,116 1,375, % PNBN 65,057 5,445, % BVIC 189, % BKSW 447,416, ,497,257, % BNII 218,311 23,161, % 2006 BBCA 97,111 16,697, % BDMN 216,197 10,977, % BNLI 22,660 3,642, % BSWD 4,788, ,216, % MAYA 1,416, ,281, % MEGA 20,174 2,012, % PNBN 173,850 7,486, % BVIC 30,290, % BKSW 3,791,791, ,747,868, % BNII 219,406 5,530, % 2007 BBCA 74,536 19,392, % BDMN 215,177 12,296, % BNLI 410,155 3,985, % BSWD 13,081, ,789, % MAYA 529, ,928, % MEGA 155,763 2,342, % PNBN 76,155 7,987, %

14 BVIC ,717, % BKSW 6,981,444, ,871,752, % BNII 79,814 6,197, % 2008 BBCA 24,756 20,876, % BDMN 796,449 9,491, % BNLI 77,455 4,326, % BSWD 7,030, ,488, % MAYA 1,177,901 1,061,991, % MEGA 49,709 3,555, % PNBN 546,100 8,627, % BVIC 574,765, % BKSW 14,510,860, ,423,374, % BNII 232,771 7,111, % 2009 BBCA 74,418 22,832, % BDMN 459,605 11,519, % BNLI 104,717 5,387, % BSWD 3,651, ,833, % MAYA 900,133 1,084,801, % MEGA 82,511 3,877, % PNBN 291,254 10,071, % BVIC 581,969, % BKSW 3,849,588, ,863,571, % BNII 297,079 5,639, % 2010 BBCA 282,021 59,444, % BDMN 64,203 11,604, % BNLI 180,797 8,052, % BSWD 540, ,607, % MAYA 278,104 1,522,135, % MEGA 130,044 4,405, % PNBN 53,273 10,793, % BVIC 645,982, % BKSW 1,891,612, ,493,130, % BNII 328,067 72,215, % 91

15 92 LAMPIRAN 6 RASIO ROA TAHUN BANK Laba sebelum pajak Total aset ROA 2004 BBCA 4,506, ,750, % BDMN 3,168,560 57,637, % BNLI 703,181 31,756, % BSWD 16,192,449, ,734,157, % MAYA 50,128,779 2,556,260, % MEGA 450,152 18,642, % PNBN 1,179,185 22,963, % BVIC 27,570,620 2,004,899, % BKSW 5,171,273,554 1,533,929,063, % BNII 815,213 36,077, % 2005 BBCA 5,095, ,663, % BDMN 2,679,681 66,763, % BNLI 405,343 34,782, % BSWD 17,190,421, ,670,587, % MAYA 23,831,288 3,155,554, % MEGA 263,691 25,109, % PNBN 668,902 35,757, % BVIC 28,927,012 2,112,004, % BKSW 4,727,679,014 1,541,558,692, % BNII 916,252 49,026, % 2006 BBCA 6,031, ,183, % BDMN 1,761,923 79,598, % BNLI 455,169 37,841, % BSWD 8,272,195, ,475,600, % MAYA 52,899,385 3,699,865, % MEGA 221,984 30,972, % PNBN 1,042,322 40,514, % BVIC 38,566,165 2,987,471, % BKSW 6,142,535,412 2,052,127,474, % BNII 655,312 48,254, % 2007 BBCA 6,343, ,180, % BDMN 2,893,681 86,617, % BNLI 736,798 39,298, % BSWD 12,361,051,455 1,167,744,345, % MAYA 58,946,718 4,474,877, % MEGA 746,020 34,907, % PNBN 1,309,212 53,470, %

16 BVIC 57,976,213 5,268,994, % BKSW 7,217,134,473 2,184,493,215, % BNII 595,098 50,611, % 2008 BBCA 7,635, ,729, % BDMN 1,944, ,821, % BNLI 739,669 59,952, % BSWD 30,197,391, ,880,323, % MAYA 60,151,419 5,512,694, % MEGA 674,841 34,860, % PNBN 994,754 62,772, % BVIC 44,786,384 5,625,107, % BKSW 4,778,839,475 2,162,228,100, % BNII 606,028 53,791, % 2009 BBCA 8,787, ,817, % BDMN 1,779,773 96,630, % BNLI 760,026 5,588, % BSWD 50,640,718,622 1,537,377,763, % MAYA 59,696,948 7,629,928, % MEGA 640,749 39,684, % PNBN 122,727 76,075, % BVIC 62,604,172 7,359,018, % BKSW 6,387,726,982 2,347,783,416, % BNII (29,237) 58,701, % 2010 BBCA 10,457, ,973, % BDMN 3,363, ,864, % BNLI 1,221,866 73,560, % BSWD 48,067,101,918 1,570,331,769, % MAYA 105,755,528 10,102,287, % MEGA 1,041,115 51,729, % PNBN 1,897, ,947, % BVIC 129,975,138 10,106,602, % BKSW 4,058,239,441 2,589,915,470, % BNII 651,985 71,586, % 93

17 94 LAMPIRAN 7 RASIO ROE TAHUN BANK Laba Setelah Pajak Rata rata Modal Inti ROE 2004 BBCA 3,195, ,613, % BDMN 2,408,079 33,524, % BNLI 630,478 1,610, % BSWD 11,335,968,337 99,110,000, % MAYA 33,279, ,040, % MEGA 312,255 1,051, % PNBN 877,086 3,330, % BVIC 20,137, ,613, % BKSW 2,627,962,412 75,785,784, % BNII 821,582 3,581, % 2005 BBCA 3,597,400 12,816, % BDMN 2,003,198 4,951, % BNLI 304,363 2,140, % BSWD 11,748,360, ,209,000, % MAYA 16,945, ,439, % MEGA 179,353 1,175, % PNBN 505,799 3,569, % BVIC 23,517, ,561, % BKSW 2,946,284, ,570,907, % BNII 725,118 5,034, % 2006 BBCA 4,242,692 14,722, % BDMN 1,325,332 10,977, % BNLI 318,450 2,498, % BSWD 11,750,702, ,886,000, % MAYA 36,185, ,281, % MEGA 151,698 1,838, % PNBN 730,279 5,537, % BVIC 30,051, ,140, % BKSW 40,907,382, ,376,816, % BNII 633,710 5,530, % 2007 BBCA 4,489,252 17,095, % BDMN 2,116,915 12,296, % BNLI 508,912 2,875, % BSWD 8,486,484, ,300,000, % MAYA 40,744,450 1,085,909, % MEGA 520,719 2,170, % PNBN 954,905 6,261, %

18 BVIC 49,553, ,263, % BKSW 6,258,322, ,796,677, % BNII 404,757 6,197, % 2008 BBCA 5,776,139 20,215, % BDMN 1,530,022 9,491, % BNLI 452,409 3,788, % BSWD 19,221,390, ,950,000, % MAYA 40,965, ,294, % MEGA 50,681 2,567, % PNBN 701,361 7,035, % BVIC 35,262, ,241, % BKSW 3,113,077, ,399,411, % BNII 468,697 5,447, % 2009 BBCA 6,807,242 21,670, % BDMN 1,532,533 11,151, % BNLI 480,155 3,719, % BSWD 36,950,246, ,778,000, % MAYA 41,098, ,613, % MEGA 537,460 3,073, % PNBN 915,298 9,373, % BVIC 43,240, ,439, % BKSW 3,988,399, ,031,540, % BNII (40,969) 5,397, % 2010 BBCA 8,787,862 25,920, % BDMN 2,883,468 11,604, % BNLI 948,270 6,081, % BSWD 35,092,115, ,607,000, % MAYA 76,954,221 1,522,135, % MEGA 951,800 4,405, % PNBN 1,414,276 10,387, % BVIC 106,279, ,769,075, % BKSW 1,212,352, ,769,075, % BNII 460,989 6,778, % 95

19 96 LAMPIRAN 8 RASIO BOPO TAHUN BANK Biaya Operasional Pendapatan Operasional BOPO 2004 BBCA 8,606,274 12,910, % BDMN 4,204,546 7,363, % BNLI 2,621,904 3,167, % BSWD 58,368,031,126 73,432,895, % MAYA 209,319, ,891, % MEGA 1,291,357 1,706, % PNBN 1,481,585 2,271, % BVIC 217,240, ,697, % BKSW 150,764,000, ,715,000, % BNII 3,013,611 3,332, % 2005 BBCA 10,020,300 14,912, % BDMN 6,611,586 9,463, % BNLI 3,213,922 3,716, % BSWD 75,163,387,472 90,513,781, % MAYA 298,464, ,024, % MEGA 2,099,575 2,304, % PNBN 2,442,646 3,020, % BVIC 203,905, ,881, % BKSW 170,684,000, ,690,000, % BNII 4,265,379 4,879, % 2006 BBCA 13,200,137 17,782, % BDMN 10,144,011 12,370, % BNLI 4,461,925 4,936, % BSWD 107,536,000, ,408,000, % MAYA 434,513, ,276, % MEGA 2,925,284 3,050, % PNBN 3,322,365 4,032, % BVIC 251, , % BKSW 115,802,000, ,439,000, % BNII 6,159,289 6,641, % 2007 BBCA 12,396,649 18,541, % BDMN 10,797,877 13,984, % BNLI 4,046,542 4,479, % BSWD 96,878,949, ,992,000, % MAYA 448,016, ,965, % MEGA 2,837,696 3,364, % PNBN 3,171,856 4,507, %

20 BVIC 325, , % BKSW 225,676,000, ,835,000, % BNII 6,402,026 6,010, % 2008 BBCA 17,419,246 22,527, % BDMN 14,006,296 16,905, % BNLI 4,508,530 5,426, % BSWD 33,520,150, ,236,000, % MAYA 577,831, ,735, % MEGA 3,312,276 3,741, % PNBN 5,208,693 6,232, % BVIC 496,766, ,288, % BKSW 224,092,000, ,687,000, % BNII 6,799,201 6,480, % 2009 BBCA 18,526,594 26,492, % BDMN 14,531,540 16,879, % BNLI 5,780,613 6,543, % BSWD 117,243,000, ,326,000, % MAYA 871,407, ,509, % MEGA 3,708,922 4,056, % PNBN 6,657,698 7,604, % BVIC 708,540, ,636, % BKSW 216,081,000, ,908,000, % BNII 6,074,706 6,617, % 2010 BBCA 16,866,317 24,770, % BDMN 13,027,549 15,623, % BNLI 5,903,686 6,587, % BSWD 127,135,000, ,909,000, % MAYA 963,594,722 1,054,807, % MEGA 3,669,707 4,498, % PNBN 7,285,506 8,453, % BVIC 929,607,565 1,041,236, % BKSW 221,810,000, ,198,000, % BNII 6,486,325 6,903, % 97

21 98 LAMPIRAN 9 RASIO LDR TAHUN BANK KREDIT DPK LDR 2004 BBCA 1,480,073, ,339, % BDMN 441,986,321 36,832, % BNLI 291,322,072 24,276, % BSWD 6,565, , % MAYA 23,797,202 1,983, % MEGA 159,903,327 13,325, % PNBN 165,132,655 13,761, % BVIC 17,592,387 1,466, % BKSW 12,521,033 1,043, % BNII 340,561,818 28,380, % 2005 BBCA 1,541,495, ,457, % BDMN 503,328,173 41,944, % BNLI 301,671,557 25,139, % BSWD 7,246, , % MAYA 27,442,877 2,286, % MEGA 217,519,186 18,126, % PNBN 254,242,483 21,186, % BVIC 19,290,700 1,607, % BKSW 11,722, , % BNII 386,529,441 32,210, % 2006 BBCA 1,616,620, ,718, % BDMN 583,737,305 48,644, % BNLI 347,634,358 28,969, % BSWD 8,425, , % MAYA 32,631,989 2,719, % MEGA 265,098,865 22,091, % PNBN 287,676,556 23,973, % BVIC 18,297,667 1,524, % BKSW 16,272,024 1,356, % BNII 422,596,533 35,216, % 2007 BBCA 1,977,013, ,751, % BDMN 682,021,642 56,835, % BNLI 341,927,296 28,493, % BSWD 10,639, , % MAYA 33,835,274 2,819, % MEGA 324,220,857 27,018, % PNBN 287,676,556 23,973, %

22 BVIC 30,582,474 2,548, % BKSW 20,931,177 1,744, % BNII 428,050,871 35,670, % 2008 BBCA 2,299,481, ,623, % BDMN 788,450,529 65,704, % BNLI 407,720,967 33,976, % BSWD 11,228, , % MAYA 37,021,722 3,085, % MEGA 336,851,854 28,070, % PNBN 459,801,705 38,316, % BVIC 45,262,318 3,771, % BKSW 22,103,811 1,841, % BNII 482,063,926 40,171, % 2009 BBCA 2,659,549, ,629, % BDMN 845,349,607 70,445, % BNLI 525,692,433 43,807, % BSWD 10,125, , % MAYA 60,166,411 5,013, % MEGA 367,523,033 30,626, % PNBN 620,252,754 51,687, % BVIC 51,877,631 4,323, % BKSW 22,046,176 1,837, % BNII 522,987,669 43,582, % 2010 BBCA 2,825,956, ,496, % BDMN 818,454,143 68,204, % BNLI 559,531,357 46,627, % BSWD 15,035,489 1,252, % MAYA 83,493,039 6,957, % MEGA 423,591,281 35,299, % PNBN 772,877,958 64,406, % BVIC 74,097,292 6,174, % BKSW 24,084,530 2,007, % BNII 616,415,136 51,367, % 99

23 100 LAMPIRAN 10 RASIO SMR POTENSIAL LOSS TAHUN BANK EKSES MODAL NILAI TUKAR SMR 2004 BBCA BDMN BNLI BSWD MAYA MEGA PNBN BVIC BKSW BNII BBCA BDMN BNLI BSWD MAYA MEGA PNBN BVIC BKSW BNII BBCA BDMN BNLI BSWD MAYA MEGA PNBN BVIC BKSW BNII BBCA BDMN BNLI BSWD MAYA MEGA

24 PNBN BVIC BKSW BNII BBCA BDMN BNLI BSWD MAYA MEGA PNBN BVIC BKSW BNII BBCA BDMN BNLI BSWD MAYA MEGA PNBN BVIC BKSW BNII BBCA BDMN BNLI BSWD MAYA MEGA PNBN BVIC BKSW BNII

25 102 TAHUN BANK LAMPIRAN 11 PERTUMBUHAN LABA Laba Setelah Pajak (2003) Laba Setelah Pajak (2004) Pert.Laba (2004) 2004 BBCA 2,390,855 3,195, % BDMN 1,529,576 2,408, % BNLI 558, , % BSWD 10,064,390,988 11,335,968, % MAYA 4,197,515 33,279, % MEGA 266, , % PNBN 427, , % BVIC 7,606,380 20,137, % BKSW 2,985,056,089 2,627,962, % BNII 309, , % TAHUN BANK Laba Setelah Pajak (2004) Laba Setelah Pajak (2005) Pert.Laba (2005) 2005 BBCA 3,195,421 3,597, % BDMN 2,408,079 2,003, % BNLI 630, , % BSWD 11,335,968,337 11,748,360, % MAYA 33,279,457 16,945, % MEGA 312, , % PNBN 877, , % BVIC 20,137,438 23,517, % BKSW 2,627,962,412 2,946,284, % BNII 821, , % TAHUN BANK Laba Setelah Pajak (2005) Laba Setelah Pajak (2006) Pert.Laba (2006) 2006 BBCA 3,597,400 4,242, % BDMN 2,003,198 1,325, % BNLI 304, , % BSWD 11,748,360,852 11,750,702, % MAYA 16,945,293 36,185, % MEGA 179, , % PNBN 505, , % BVIC 23,517,812 30,051, % BKSW 2,946,284,015 40,907,382, % BNII 725, , %

26 103 TAHUN BANK Laba Setelah Pajak (2006) Laba Setelah Pajak (2007) Pert.Laba (2007) 2007 BBCA 4,242,692 4,489, % BDMN 1,325,332 2,116, % BNLI 318, , % BSWD 11,750,702,563 8,486,484, % MAYA 36,185,193 40,744, % MEGA 151, , % PNBN 730, , % BVIC 30,051,480 49,553, % BKSW 40,907,382,213 6,258,322, % BNII 633, , % TAHUN BANK Laba Setelah Pajak (2007) Laba Setelah Pajak (2008) Pert.Laba (2008) 2008 BBCA 4,489,252 5,776, % BDMN 2,116,915 1,530, % BNLI 508, , % BSWD 8,486,484,180 19,221,390, % MAYA 40,744,450 40,965, % MEGA 520,719 50, % PNBN 954, , % BVIC 49,553,859 35,262, % BKSW 6,258,322,759 3,113,077, % BNII 404, , % TAHUN BANK Laba Setelah Pajak (2008) Laba Setelah Pajak (2009) Pert.Laba (2009) 2009 BBCA 5,776,139 6,807, % BDMN 1,530,022 1,532, % BNLI 452, , % BSWD 19,221,390,130 36,950,246, % MAYA 40,965,181 41,098, % MEGA 50, , % PNBN 701, , % BVIC 35,262,595 43,240, % BKSW 3,113,077,357 3,988,399, % BNII 468,697 (40,969) %

27 104 TAHUN BANK Laba Setelah Pajak (2009) Laba Setelah Pajak (2010) Pert.Laba (2010) 2010 BBCA 6,807,242 8,787, % BDMN 1,532,533 2,883, % BNLI 480, , % BSWD 36,950,246,723 35,092,115, % MAYA 41,098,969 76,954, % MEGA 537, , % PNBN 915,298 1,414, % BVIC 43,240, ,279, % BKSW 3,988,399,375 1,212,352, % BNII (40,969) 460, %

28 105 LAMPIRAN 12 HASIL UJI NORMALITAS PERTAMA One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 70 Normal Parameters a Mean Std. Deviation Most Extreme Differences Absolute.248 Positive.248 Negative Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed).000 a. Test distribution is Normal. HASIL UJI NORMALITAS KEDUA One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 67 Normal Parameters a Mean Std. Deviation Most Extreme Differences Absolute.116 Positive.116 Negative Kolmogorov-Smirnov Z.953 Asymp. Sig. (2-tailed).323 a. Test distribution is Normal.

29 106 LAMPIRAN 13 HASIL UJI MULTIKOLINIERITAS Coefficients a Unstandardized Coefficients Standardized Coefficients Collinearity Statistics Model B Std. Error Beta t Sig. Tolerance VIF 1 (Constant) CAR PPAP PDN ROA ROE BOPO LDR a. Dependent Variable: PERT_LB

30 107 LAMPIRAN 14 HASIL UJI HETEROSKEDASTISITAS Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) LN_CAR (Constant) a. Dependent Variable: LN_RES_1 Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) LN_PPAP (Constant) a. Dependent Variable: LN_RES_1 Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) LN_PDN a. Dependent Variable: LN_RES_1

31 108 Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) LN_ROA a. Dependent Variable: LN_RES_1 Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) LN_ROE (Constant) a. Dependent Variable: LN_RES_1 Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) LN_BOPO (Constant) a. Dependent Variable: LN_RES_1

32 109 Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) LN_LDR (Constant) a. Dependent Variable: LN_RES_1

33 110 LAMPIRAN 15 HASIL UJI AUTOKORELASI Model Summary b Adjusted R Std. Error of the Model R R Square Square Estimate Durbin-Watson a a. Predictors: (Constant), LDR, ROA, PDN, CAR, PPAP, BOPO, ROE b. Dependent Variable: PERT_LB ANALISIS UJI AUTOKORELASI 0 - dl menolak Ho bukti autokorelasi positip dl - du 1,4272 1,8028 daerah keragu-raguan du - (4-dU) 1,8028 2,1972 tidak ada autokorelasi (4-dU) - (4-dL) 2,1972 2,5728 daerah keragu-raguan (4-dL) - 4 2, menolah Ho bukti autokorelasi negatif

34 111 LAMPIRAN 16 PENGUJIAN PENGARUH RASIO KEUANGAN CAMELS TERHADAP PERTUMBUHAN LABA DENGAN UJI REGRESI BERGANDA MENGGUNAKAN METODE BACKWARD Variables Entered/Removed b Variables Model Variables Entered Removed Method 1 LDR, BOPO, PDN, PPAP, CAR, ROE, ROA a a. All requested variables entered. b. Dependent Variable: PERT_LB. ROA. ROE. LDR. PDN. CAR. BOPO. Enter Backward (criterion: Probability of F- to-remove >=.100). Backward (criterion: Probability of F- to-remove >=.100). Backward (criterion: Probability of F- to-remove >=.100). Backward (criterion: Probability of F- to-remove >=.100). Backward (criterion: Probability of F- to-remove >=.100). Backward (criterion: Probability of F- to-remove >=.100).

35 112 Model Summary Model R R Square Adjusted R Square Std. Error of the Estimate a b c d e f g a. Predictors: (Constant), LDR, BOPO, PDN, PPAP, CAR, ROE, ROA b. Predictors: (Constant), LDR, BOPO, PDN, PPAP, CAR, ROE c. Predictors: (Constant), LDR, BOPO, PDN, PPAP, CAR d. Predictors: (Constant), BOPO, PDN, PPAP, CAR e. Predictors: (Constant), BOPO, PPAP, CAR f. Predictors: (Constant), BOPO, PPAP g. Predictors: (Constant), PPAP

36 113 ANOVA h Model Sum of Squares df Mean Square F Sig. 1 Regression a Residual Total Regression b Residual Total Regression c Residual Total Regression d Residual Total Regression e Residual Total Regression f Residual Total Regression g Residual Total a. Predictors: (Constant), LDR, BOPO, PDN, PPAP, CAR, ROE, ROA b. Predictors: (Constant), LDR, BOPO, PDN, PPAP, CAR, ROE c. Predictors: (Constant), LDR, BOPO, PDN, PPAP, CAR d. Predictors: (Constant), BOPO, PDN, PPAP, CAR e. Predictors: (Constant), BOPO, PPAP, CAR f. Predictors: (Constant), BOPO, PPAP g. Predictors: (Constant), PPAP h. Dependent Variable: PERT_LB

37 114 Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) CAR PPAP PDN ROA ROE BOPO LDR (Constant) CAR PPAP PDN ROE BOPO LDR (Constant) CAR PPAP PDN BOPO LDR (Constant) CAR PPAP PDN BOPO (Constant)

38 115 CAR PPAP BOPO (Constant) PPAP BOPO (Constant) PPAP a. Dependent Variable: PERT_LB Excluded Variables g Model Beta In t Sig. Partial Correlation Collinearity Statistics Tolerance 2 ROA.014 a ROA.022 b ROE.048 b ROA.009 c ROE.061 c LDR c ROA.012 d ROE.058 d LDR d PDN d ROA.011 e ROE.055 e LDR e PDN e CAR.091 e ROA.111 f ROE.117 f

39 116 LDR f PDN f CAR.112 f BOPO f a. Predictors in the Model: (Constant), LDR, BOPO, PDN, PPAP, CAR, ROE b. Predictors in the Model: (Constant), LDR, BOPO, PDN, PPAP, CAR c. Predictors in the Model: (Constant), BOPO, PDN, PPAP, CAR d. Predictors in the Model: (Constant), BOPO, PPAP, CAR e. Predictors in the Model: (Constant), BOPO, PPAP f. Predictors in the Model: (Constant), PPAP g. Dependent Variable: PERT_LB